di Michela Soverchia – Università degli Studi di Macerata
The increasing interest of universities in issues concerning sustainability is demonstrated by the diffusion of strategies and activities related to environmental and social responsibility, as well as the adoption of accountability tools, as the sustainability reporting, which allow universities to communicate with their stakeholder about the sustainability development goals. In this context, this article offers some insights about the sustainability reports adopted by the Italian public university. To this aim an empirical analysis has been realized to verify the diffusion level of this important tool, currently adopted on a voluntary base. Results show that in Italy only half of the public higher education institutes have adopted a sustainability report in 2023, even if some of those who have not adopted it dedicate a section of their website to describe their approach to sustainably (strategies, activities, performance). The recent issue of the Rus-Gbs standard about sustainability reporting could lead to an increase of the diffusion of such document, also guaranteeing the possibility of comparing the information conveyed over time and space, a very important aspect with regard to performance measurement issues, transparency and accountability toward all stakeholder.